Analysed: The huge Gaps in MCA Sitting Allowances

The Budget Implementation report by the Controller of Budget (CoB) for the financial year 2017/2018 reveals massive differences and massive under-expenditure in sitting allowances for Members of County Assemblies. Both raise serious questions on what informs the inclusion of the huge amounts in the budgets and where the differences stem from. The media can follow … Continue reading “Analysed: The huge Gaps in MCA Sitting Allowances”


Controller of Budget Act

The Controller of Budget Act which was enacted in September 2016, lays down operations details of the Controller of Budget. Her main tasks are; quarterly budget implementation reports (Sec.9) and special reports provided for in the constitution (Sec. 10). Quarterly reports have to be published and publicised within 14 days after submission to the parliament … Continue reading “Controller of Budget Act”


COB – Controller of Budget

The Controller of Budget, presently Agnes Odhiambo, is in charge of overseeing the current financial operations of the state of Kenya including the counties. She is nominated by the President of Kenya for a term of eight years. Her tasks are established by Article 228 of the Constitution. The COB’s office authorizes any withdrawal from public … Continue reading “COB – Controller of Budget”


Demand the detailed COB Reports

The Controller of Budget, presently Agnes Odhiambo, is in charge of overseeing the current financial operations of the state of Kenya including the counties. According to the Constitution, the Controller of Budget is supposed to approve all monies before they are withdrawn for expenditure. She is obliged to submit four monthly – in effect they are … Continue reading “Demand the detailed COB Reports”


County Exchequer Account

The County Exchequer Account is an account held by the County at the Central bank where all money that is raised by or on behalf of the county government is to be paid. The County revenue fund which includes all local revenue collected and funds disbursed to counties by the National government is kept.


Timeline of Budget Making

The budget making process in Kenya follows a strict timeline. At every stage of the process, there are various key events that happen which are newsworthy. Exclusive stories can be generated at different stages in the budget making process – from formulation, approval, implementation and audit. For details on the budget cycle, Refer  to section … Continue reading “Timeline of Budget Making”